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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Ekonomi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Bakti Cendana: Jurnal Pengabdian Masyarakat Ekopem: Jurnal Ekonomi Pembangunan Journal of Governance and Accountability Studies Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Manajemen Bisnis dan Organisasi International Journal of Economics (IJEC) Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Jurnal Penelitian Pendidikan Indonesia Jurnal Pendidikan dan Sosial Humaniora eJEBA
Pangastuti, Margareta Diana
Development Economics Study Program, Faculty Of Economics And Business, University Of Timor, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Nursing Public Health Social Sciences Other

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Determinants of Regional Financial Performance and Poverty Level In North Central Timor Regency Frederic Winston Nalle; Margareta Diana Pangastuti
EKO-REGIONAL Vol 18, No 2 (2023)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.erjpe.2023.18.2.3466

Abstract

This research aims to assess the financial performance of a region using the indicators of financial independence, financial dependence, and fiscal decentralization, and analyze their impact on the poverty rate in North Central Timor Regency. Time series data from 2001 to 2020 were utilized for the analysis, employing descriptive analysis and multiple linear regression. The findings indicate that the financial performance of the region remains low, signaling a reliance on external sources of income. Financial independence, financial dependence, and fiscal decentralization, both individually and collectively, exhibit a significant negative influence on the poverty rate in the area. This research underscores the importance of improving regional financial performance as a primary strategy to address poverty in North Central Timor Regency. Collaboration between the regional government and the central government is encouraged to enhance financial independence, reduce dependence, and ultimately, improve the well-being of the local population.
Taxpayer compliance improvement strategy motor vehicles Margareta Diana Pangastuti
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 1 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221941

Abstract

North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable local revenue sector is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle tax is still very high. This study aims to determine the partial and simultaneous effect of taxpayer awareness variables, service quality, taxpayer knowledge, taxpayer income and sanctions on taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in Central Timor district. North. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results showed that all variables had a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the application of E-Government.
The Impact of The Presence of the University of Timor on the Economy of Local Communities in North Central Timor District Pangastuti, Margareta Diana; Naihati, Elfrida Desiderata
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.785

Abstract

In the last decade, the North Central Timor Regency in East Nusa Tenggara Province has become a new center of economic growth. This is due to the presence of a higher education institution known as the University of Timor. The presence of this university has a positive impact on small and medium businesses due to the significant flow of educational migration. Therefore, this research aims to identify the partial or simultaneous influence of three main variables, namely social and cultural patterns, educational accessibility, and community thought patterns and attitudes, on the welfare of people involved in micro, small, and medium enterprises (MSMEs). ). The analytical method used is multiple linear regression, involving a sample of 100 respondents from a total of 693 MSME actors. Sampling was carried out randomly using the Simple Random Sampling technique based on the Slovin formula. The research results show that these three variables have a significant positive effect on the welfare of MSMEs in the North Central Timor Regency.
Strategi Peningkatan Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Timor Tengah Utara Margareta Diana Pangastuti; Frederic Winston Nalle
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5886

Abstract

North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable sector for local revenue is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle taxes is still very high. This study aims to determine the partial and simultaneous effect of taxpayer awareness variables, service quality, taxpayer knowledge, taxpayer income and sanctions on taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in Central Timor district. North. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results showed that all variables had a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to increase motor vehicle taxpayer compliance is the application of E-Government. .
Financial Performance Analysis of Savings and Loan Cooperatives (KSP) Swasti Sari Malaka Branch Pangastuti, Margareta Diana; Nalle, Frederic Winston
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1199

Abstract

This study aims to analyze the financial performance of Koperasi Swasti Sari Branch Malaka using financial ratios—liquidity, solvency, profitability, and activity ratios—from 2020 to 2023. The significance of this research lies in its contribution to understanding the financial resilience of cooperatives in Indonesia, particularly in rural and border areas. Using a descriptive quantitative approach, the analysis is based on secondary data obtained from financial reports, processed using Microsoft Excel tools. he results show that the average liquidity ratios indicate good short-term financial stability, with a Current Ratio of 151.68% and a Quick Ratio of 151.64%. The solvency ratio, Debt to Asset Ratio (DAR), averages 67.80%, reflecting controlled reliance on debt, though caution is advised for future financing. The profitability performance is excellent, as evidenced by the Net Profit Margin (NPM) of 67.94% and the Return on Assets (ROA) of 15.84%, indicating strong profitability management. However, the activity ratios highlight inefficiencies, with Cash Turnover averaging 2.13 times and Receivables Turnover at 0.09 times, underscoring the need for improved cash and receivable management. It is recommended that Koperasi Swasti Sari improve its cash and receivables management strategies to enhance operational efficiency, optimize liquidity, and maintain financial sustainability while prudently managing debt to ensure long-term growth.
Analisis Kinerja Keuangan Koperasi Simpan Pinjam (Ksp) Swasti Sari Cabang Malaka Pangastuti, Margareta Diana
Ekopem: Jurnal Ekonomi Pembangunan Vol. 6 No. 4 (2024): Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v6i4.8581

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Koperasi Swasti Sari Cabang Malaka dengan menggunakan rasio keuangan yang meliputi rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas selama periode 2020 hingga 2023. Metode yang digunakan adalah analisis deskriptif kuantitatif, dengan data sekunder yang diperoleh dari laporan keuangan koperasi. Hasil analisis menunjukkan bahwa koperasi memiliki rasio likuiditas yang memadai, dengan rasio lancar dan rasio sangat lancar yang menunjukkan kemampuan baik dalam memenuhi kewajiban jangka pendek. Rasio solvabilitas juga menunjukkan pengelolaan utang yang relatif stabil, meskipun ada fluktuasi pada Debt to Asset Ratio. Profitabilitas koperasi tercatat sangat baik, dengan Net Profit Margin (NPM) dan Return on Assets (ROA) yang mencerminkan kemampuan tinggi dalam menghasilkan keuntungan. Namun, rasio aktivitas mengindikasikan perlunya peningkatan efisiensi dalam perputaran kas dan piutang. Berdasarkan temuan ini, disarankan agar koperasi meningkatkan pengelolaan kas dan piutang untuk memperkuat likuiditas dan efisiensi operasionalnya, serta memperhatikan pengelolaan utang untuk memastikan keberlanjutan keuangan yang lebih stabil.
PERAN MAHASISWA PADA PROGRAM MAGANG DI PT. BANK RAKYAT INDONESIA (PERSERO) TBK. Diana Pangastuti, Margareta; Sengkoen, Yuliati
Jurnal Umum Pengabdian Masyarakat Vol 3 No 4 (2024): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jupemas.v3i4.334

Abstract

Program magang memberikan kesempatan bagi mahasiswa untuk memperoleh pengetahuan dan pengalaman langsung di dunia kerja, yang relevan dengan bidang studi mereka. Di Program Studi Manajemen dan Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis Universitas Timor, magang menjadi bagian dari kurikulum yang wajib diikuti oleh mahasiswa. Program ini bertujuan untuk meningkatkan kompetensi dan daya saing mahasiswa, salah satunya melalui magang di PT. Bank Rakyat Indonesia (BRI). Proses magang melibatkan beberapa tahap, mulai dari persiapan pendaftaran, pembekalan dengan mitra dunia usaha dan dunia industri (DUDI), penempatan mahasiswa di cabang mitra, hingga monitoring dan evaluasi pelaksanaan magang. Dosen Pembimbing Lapangan (DPL) turut mendampingi mahasiswa dalam merancang rencana program dan kegiatan selama magang. Melalui program magang ini, mahasiswa dapat mengembangkan keterampilan praktis yang mendukung kompetensi profesional mereka, sehingga siap menghadapi tantangan di dunia kerja. Program magang ini merupakan langkah strategis untuk mempersiapkan mahasiswa sebagai calon profesional yang kompeten.
Pelatihan Pembukuan Akuntansi Bagi Usaha Mikro Kecil Menengah (UMKM) Untuk Meningkatkan Kinerja Keuangan Di kabupaten Timor Tengah Utara. Pangastuti, Margareta Diana
Bakti Cendana Vol 6 No 1 (2023): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/bc.6.1.2023.1-11

Abstract

Usaha Mikro Kecil Menengah (UMKM)di Indonesia merupakan salah satu sokoguru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah.. Perkembangan UMKM baru terlihat dari sisi jumlahnya saja. Secara umum, khususnya dalam aspek finansial, hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya yaitu belum membuat pembukuan keuangan dan menyusun laporan keuangan yang sesuai dengan standar. Pengelolaan keuangan menjadi salah satu aspek penting bagi kemajuan suatu usaha. Pengelolaan keuangan dapat dilakukan melalui pembukuan akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Objek pengabdian yang dipilih adalah pelaku UMKM yatu kios Deny yang yang memiliki ijin usaha dan berlokasi di desa Oelninat kelurahan Maubeli. Pelaksanaan kegiatan Pengabdian Pada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Serta pendampingan selama melaksanakan pembukuan keuangan sampai dengan penyusunan laporan keuangan. Kegiatan akan dilakukan pada bulan April sampai dengan November tahun 2018. Output Pengabdian diharapkan Mitra dapat membuat pembukuan keuangan sesuai standar Akuntansi dan Menyusun Laporan Keuangan dengan baik dan benar.
ANALYSIS OF THE IMPACT OF TRANSPORTATION ACCESS ON PRICE DISPARITY AND ECONOMIC GROWTH IN THE RI-RDTL BORDER REGION Sengkoen, Yuliati; Pangastuti, Margareta Diana
Jurnal Manajemen Bisnis Dan Organisasi Vol 4 No 1 (2025): Jurnal Manajemen Bisnis Dan Organisasi (JMBO)
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jmbo.v4i1.412

Abstract

This study aims to analyze the effect of transportation access on price disparity and economic growth in the border region between the Republic of Indonesia and the Democratic Republic of Timor-Leste (RI–RDTL). Border areas are known for their complex geographical and economic characteristics, making road access a strategic factor in promoting distribution and economic growth. This research employs a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. A total of 100 respondents were purposively selected from economic actors, local communities, and relevant institutions in the border area. The results show that road access has a negative and insignificant effect on economic growth (β = -0.182; p = 0.127) as well as on price disparity (β = -0.077; p = 0.625). Conversely, price disparity has a positive and significant effect on economic growth (β = 0.257; p = 0.027). Meanwhile, the indirect effect of road access on economic growth through price disparity is also not significant (β = -0.020; p = 0.649). These findings indicate that road access alone has not provided a significant impact on economic growth unless supported by complementary infrastructure and sound governance. Therefore, border area development needs to be carried out in an integrated manner through a holistic approach that includes strengthening infrastructure, distribution policies, and community capacity building.
Analisis Karakteristik Wirausaha, Jaringan Usaha dan Persaingan Usaha Terhadap Perkembangan UMKM Di Kecamatann Kota Kefamenanu Pangastuti, Margareta Diana; Marce Sherly Kase; Hezron Tri Muki
Ekopem: Jurnal Ekonomi Pembangunan Vol. 7 No. 1 (2025): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v7i1.9151

Abstract

The activities of Micro, Small and medium enterprises (MSMEs) is one way that regional creative products can be known and provide business opportunities for business actors. In addition, the role of Micro, Small and medium enterprises (MSMEs) is considered very important in order to increase per capita income and improve the economy of a region. Micro, Small and medium enterprises (MSMEs) is one of the business fields that can develop and be consistent in the national economy. The problem of this research is: do the characteristics of entrepreneurship (X1), Business Network (X₂) and business competition (x₂) jointly affect the development of MSMEs in kefamenanu City district? The objectives to be achieved in this study: to determine the effect of the characteristics of entrepreneurship (X1), Business Network (X₂) and business competition (x₂) together on the development of MSMEs (Y) in the district of kefamenanu city. Technical data analysis used is simple linear regression analysis and multiple linear regression . Based on the results of the data processing, shows that the results of simple linear regression analysis, X1 to y significant effect, X2 to Y significant effect, X3 to Y significant effect, and the results of multiple linear regression analysis, (X1), (X₂) and (x₂) to (Y) have a significant effect. Keywords: entrepreneurial characteristics, Business Network, Business Competition and MSME Development
Co-Authors Adriana Kolo Arthana, I Komang Bernadus Gawa Rado Dethan, Frida Ernestina Lika Fidelis Atanus Frederic Winston Nalle Hezron Tri Muki KAMILAUS KONSTANSE OKI Marce Sherly Kase Maria Magd. Namok Nahak Marianus Tabani Naihati, Elfrida Desiderata Oki, Kamilaus Konstanse Pius Almindu Leki Berek Sengkoen, Yuliati Seran, Yoseph Nahak Yohana R.S.S.S. Budi Utami